本課程《成本與管理會計》採用李品陞、劉彥余合著、華泰書局 2025 年 2 月發行第十五版教科書，為會計、企管相關科系核心專業課程，定位企業內部營運規劃、成本控管與經營決策的資訊工具訓練，區分對外報導之財務會計，聚焦管理者所需內部成本資訊建構與運用。
課程前半段著重傳統產品成本計算體系，對比分批成本法與分步成本法之差異與適用場景：分批法適用訂單式客製產業，分步法對應石化、紡織等連續大量生產製造業，詳解加工部門成本流轉、約當產量觀念，分別演練加權平均法與先進先出法之生產成本報告編製，搭配混合屬性產業適用之作業成本法，建立完整產品成本核算邏輯。後續深入間接成本分攤議題，介紹服務部門成本三種分攤模式：直接法、階梯法、相互分攤法，透實例演算輔助理解不同分攤邏輯對單位製造成本、產品定價投標之影響。
課程兼顧理論架構與台灣本土產業案例，書中搭配製造業實務數據、會計師證照考題，強化學生計算推演與報表編製能力。教學目標包含三層：第一，建立成本分類、成本累積與分攤基礎觀念，能獨立計算完工產品與期末在製品存貨成本；第二，辨識不同生產型態對應之成本制度，依企業營運特性選擇適合核算工具；第三，運用成本資訊協助定價、產能規劃、部門績效評估等管理決策。
修畢本課，學生可具備製造業成本會計崗位基礎執業能力，同時奠定後續標準成本、預算管理、短期經營決策等高階管理會計課程之學習根基，培養以成本數據為依據的理性管理思維。
《 課程簡介 -- English 》
This course adopts the 15th edition of Cost and Management Accounting, co-authored by Li Pinsheng and Liu Yanyu, published by Huatai Books in February 2025. As a core major course for accounting and business administration majors, it trains students to apply information tools for corporate internal operational planning, cost control and business decision-making. Different from financial accounting designed for external reporting, this course centers on constructing and utilizing internal cost information for managers.
The first half of the course focuses on traditional product costing systems, comparing the differences and applicable scenarios between job-order costing and process costing. Job-order costing fits custom-made industries based on customer orders, while process costing applies to mass continuous manufacturing sectors such as petrochemicals and textiles. It elaborates cost flows of processing departments and the concept of equivalent units, guides students to prepare production cost reports under weighted-average and FIFO methods respectively, and introduces operation costing for hybrid manufacturing industries to establish a complete framework of product cost calculation. The latter part explores indirect cost allocation, presenting three allocation approaches for service department costs: direct method, step-down method and reciprocal method. Practical numerical examples illustrate how different allocation logics affect unit manufacturing costs and bidding pricing.
Integrating theoretical frameworks with local Taiwan industrial cases, the textbook provides manufacturing industry data and certified accountant exam questions to strengthen students’ skills in calculation and financial statement preparation. The course has three learning objectives: first, to master fundamental concepts of cost classification, accumulation and allocation, and independently compute costs of finished goods and ending work-in-process inventory; second, to identify appropriate costing systems matching various production modes; third, to support managerial decisions including pricing, capacity planning and departmental performance evaluation with cost data.
Upon completing this course, students will obtain basic vocational competencies for cost accounting positions in manufacturing, and lay a solid foundation for advanced managerial accounting courses such as standard costing, budgeting and short-term operational decision-making, cultivating rational management thinking supported by cost figures.
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